Federal Court recognition of the commercial reality of small and privately owned businesses

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Federal Court recognition of the commercial reality of small and privately owned businesses – 5 September 2022

Tax insights

Some refreshing judicial commentary was handed down by the Federal Court on 19 August 2022, where His Honour Justice Logan recognised the comparative informality concerning small and privately-owned business taxpayer groups, in contrast to the behaviour expected of larger corporate taxpayers.

Published: September 2022

Federal Court recognition of the commercial reality of small and privately owned businesses
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